Transformation of the regulation of liability for tax offenses in the Russian Federation
Вестник университета, 2019 The issues of changes in the tax legislation of the Russian Federation, the system of regulation of tax control in the application of liability for tax offenses have been raised.
E. L. Gulkova, E. A. Pshenichnova
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Specific features of taxation of in-dividuals in relationships with foreign elements.
Правоприменение, 2017 УДК 347.9Subject. The issues of taxation of residents and non-residents under Russian tax law are considered in the article. The problems of realization of non-discrimination principle under Russian tax law are brought into light.
K. Ponomareva
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INTERNATIONAL AND RUSSIAN EXPERIENCE OF INTERACTION BETWEEN AUDITING AND TAX ACCOUNTING
Вестник университета, 2020 International and Russian experiences in the interaction of auditing and tax accounting have been studied. The differences between two accounting models, applying in various countries, have been analysed. The main characteristics of tax (continental) and
E. V. Golubtsova, K. S. Karavaeva
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Interbudgetary Distribution of Taxes in Russia: Concentration of Power or Management Decentralization [PDF]
Экономика региона, 2016 For Russia as a democratic federal state, federal relations are basic for the whole social development of the country. In this regard, it is particularly important to strike a balance between centripetal and centrifugal forces.
Maria Aleksandrovna Pechenskaya +1 more
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Вестник Северо-Кавказского федерального университета, 2022 The article shows the main risks of destabilizing the stability of the budget revenues of the Russian Federation, provides a forecast of the main tax revenues to the budget system of the Russian Federation, substantiates the relevance of research in the ...
D. Buklanov, A. Savtsova
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PROSPECTS OF DEVELOPMENT OF THE TAXATION OF PHYSICAL PERSONS IN THE RUSSIAN FEDERATION
Вестник университета, 2017 The article reveals the prospects for the development of taxation of individuals in the Russian Federation, the need for the formation of legislation in this area is substantiated. The main aspects of the state tax policy in the issues of introduction of
E. Gulkova, O. Tarasova
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Settlement of Tax Disputes in the Russian Federation and Germany
Vestnik MGIMO-Universiteta, 2015 This article is devoted to the settlement of tax disputes in the Russian Federation and the Federal Republic of Germany. The features of the conflict settlement mechanism are both shown in the stage of administrative and judicial review.
A. A. Konyukhova
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Abolishment of a tax on imputed income: consequences for business and budget
Вестник университета, 2023 The article purpose is to investigate changes of taxpayers in the simplified and patent taxation system, in the structure of tax revenues of regional and local budgets, in the tax burden on taxpayers that occurred in connection with the abolition of tax ...
N. Z. Zotikov
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TRANSFORMATION OF THE RUSSIAN TAX SYSTEM IN THE CONTEXT OF ESTABLISHMENT OF THE DIGITAL ECONOMY
Вестник университета, 2019 The controversial issues of a new approach to solving the problem of transformation of the tax system of the Russian Federation in the context of establishment of the digital economy have been considered.
E. Kirova, N. Morozova, A. Bezverkhiy
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Budgetary and tax policy at the present stage and its role in forming budgets of different levels
Управление, 2023 Budgetary and tax policy is designed to ensure sustainable development of the Russian economy on the basis of modernization, to improve the living standards of the population by reducing social inequality, and to adapt the budget system to modern ...
N. Z. Zotikov
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